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Purpose -- The purpose of this article is to describe the process of determining a fund allocation process that would further collection development goals by reflecting the university curriculum and support towards different programs. Design/methodology/approach -- The paper is based on a library's experience in using a Percentage Based Allocation formula. Findings -- The author describes the process and steps that led to the decision to use a Percentage Based Allocation formula, and the results of its implementation. Practical implications -- An allocation process that is tied into other collection development activities (a collection development policy; vendor slip plan profiles) strengthens the collecting goals of a library as a whole. Originality/value -- This article provides a model that other libraries can use as a template for developing their own budget allocation processes. [ABSTRACT FROM AUTHOR]